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    <title>2003 (4) TMI 157 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai upheld the confiscation and penalty imposed on the appellants for using non-duty paid raw material in manufacturing final products without proper procedures, despite no intention to evade duty or loss of revenue. The appeal was rejected.</description>
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    <pubDate>Wed, 30 Apr 2003 00:00:00 +0530</pubDate>
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      <title>2003 (4) TMI 157 - CEGAT, MUMBAI</title>
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      <description>The Appellate Tribunal CEGAT, Mumbai upheld the confiscation and penalty imposed on the appellants for using non-duty paid raw material in manufacturing final products without proper procedures, despite no intention to evade duty or loss of revenue. The appeal was rejected.</description>
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      <pubDate>Wed, 30 Apr 2003 00:00:00 +0530</pubDate>
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